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The Role of Accounting and Internal Control in Reducing Bureaucracy in the Public Sector

Author

Listed:
  • Luminita Ionescu

    (Spiru Haret University, Bucharest, Romania)

Abstract

The aim of this paper is to present the relation between efficient internal control and accounting procedures and how the internal control system could play an important role in reducing bureaucracy. Nowadays, the government accounting and control of public finances are a national and international priority, in the context refugee crisis and terrorist attacks. Modernization of the public sector accounting could accelerate the process of reducing bureaucracy by implementing accounting information system and electronic signature. The reform of the public administration in all European countries developed new control techniques and procedures in order to control public sector budget and financial activity. Efficient intern control procedure and managerial responsibility could contribute to good governance, transparency and low level of bureaucracy.

Suggested Citation

  • Luminita Ionescu, 2016. "The Role of Accounting and Internal Control in Reducing Bureaucracy in the Public Sector," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, vol. 5(4), pages 46-51, December.
    • Handle: RePEc:sph:rjedep:v:5:y:2016:i:4:p:46-51
    as

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    File URL: http://jedep.spiruharet.ro/RePEc/sph/rjedep/JEDEP19_4Ionescu_p46-51.pdf
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    References listed on IDEAS

    as
    1. IONESCU, Luminiţa & ROBERTSON, Kari, 2016. "Efficient Bureaucracy In The Public Sector For Safe Environment In Romania," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 16(3), pages 69-77.
    2. Cornel IONESCU & Cicilia IONESCU, 2015. "Internal Control - Crucial Factor in Ensuring the Quality of Financial Information," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 2(1), pages 163-171, December.
    3. Cicilia Ionescu & Cornel Ionescu, 2016. "Basics and Alternatives Concerning the Measurement of Company Performances," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, vol. 5(2), pages 15-22, June.
    4. IONESCU, Luminiţa & CALOIAN, Florentin, 2014. "Bureaucracy And Corruption In Public Sector Accounting," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 5(1), pages 17-23.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    internal control; accounting information; bureaucracy;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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